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Developing the management of taxes in tax administration agencies in Romania economic after European Union accession

Author: Stoica Carmen
Degree:doctor of economics
Speciality: 08.00.05 - Economy and Management (in branch)
Scientific adviser: Olga Blagorazumnaia
doctor, associate professor (docent), Free International University of Moldova
Institution: Free International University of Moldova


The thesis was presented on the 2 September, 2016
Approved by NCAA on the 15 November, 2016


Adobe PDF document0.45 Mb / in romanian


CZU 336.22:351.713(498)(043.3)

Adobe PDF document 2.11 Mb / in romanian
153 pages


fiscal policy, fiscal management, fiscal relations, fiscal system, taxes, duties, income taxes, inheritance taxes, value added taxes, excises, administration, bookkeeping, aproaches, principles, methods, reglementations, inspection, fiscal controll, fiscal stimulation, informational techonologies, contributors, etc.


Strucuture of thesis: introduction, three chapters, general conclusions and reccomandations, bibliographical list of 159 titles, 4 appendix, 128 pages text base, 15 figures, 10 tables

Further results: 10 scientific thesis

Field of study: economics and management in the business

The purpose and objectives of this thesis are in creation of fundamental scientific system of fiscal administration through development of theoretical basis and throughly approaches on organisation, guiding and reccomandation regarding quality improvment and growing the efficiency of fiscal administration in Romania.

The scientifical novalty of this thesis is consisting of an unic concept, completing the actual principles and methods of fiscal administration, new scientifical arguments of actual system, reconsidering the basic atributes of fiscal management system, new solutions for growing the efficiency of fiscal proceeds, developing the fiscal system; a profound analyse of legall system regarding correlation with CE, ellaboration of measurable results of fiscal activity, ellaboration of new methods of remuneration and cointeresting the personell from teritorial fiscal organs and proposals for modernising the actuall fiscal institutes.

An important scientific problem resolved in this thesis is the new proposal of „ fiscal controll technologies”, creation of an mechanism and logarithm for actions of controll and collection from contributors with debts that requires legall basis, ellaboration of new methods of remuneration and cointeresting the personell from teritorial fiscal organs.

Theoretical importance of this thesis is the authenticity and validity of the results with strong arguments as a result of an ellaborate research both in theory and practice as well, based on analitical methods well known in this area of activity (laws, regulations, methods, models and so on) and traditional ones such as mathemetics and economy studies.

The applied value of this thesis is due to the consulting of high reccomended materials, inserted also in this work but with the author interpretation and new ideas generated that can be applied bu fiscal institutions, managers, experts, teachers and other professinal categories.

Implementation of scientific results of actuall thesis was done in County Public Finance from Galati.